arrow_back Back to App

Tax Credit for Home Accessibility Improvements for Disabled and Seniors

This new law introduces a refundable tax credit for individuals who incur expenses to make their homes more accessible for people with disabilities or seniors. The aim is to help them live independently and safely in their homes by reducing the financial burden of such modifications.
Key points
Ability to recover 35% of home improvement costs, up to a maximum of $10,000 per year and $30,000 in total.
Credit available for individuals with disabilities (including blindness), those receiving disability or veteran benefits, and individuals aged 60 or older.
Improvements include installing ramps, handrails, widening doorways, modifying bathrooms and kitchens, and other changes to enhance accessibility and safety.
Income limits may reduce the credit amount; for example, for married couples filing jointly, the threshold is $400,000 of modified adjusted gross income.
The law takes effect for tax years beginning after December 31, 2024.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_2749
Sponsor: Rep. Stevens, Haley M. [D-MI-11]
Process start date: 2025-04-08
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_2749.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-04-08.

What are the main provisions?

Key points include:

  • Ability to recover 35% of home improvement costs, up to a maximum of $10,000 per year and $30,000 in total.
  • Credit available for individuals with disabilities (including blindness), those receiving disability or veteran benefits, and individuals aged 60 or older.
  • Improvements include installing ramps, handrails, widening doorways, modifying bathrooms and kitchens, and other changes to enhance accessibility and safety.
  • Income limits may reduce the credit amount; for example, for married couples filing jointly, the threshold is $400,000 of modified adjusted gross income.
  • The law takes effect for tax years beginning after December 31, 2024.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Stevens, Haley M. [D-MI-11].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-22.

CATEGORIES

Taxes Real Estate Benefits